Ruling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.
Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...
Goods and Services Tax : The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Auth...
Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...
Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...
CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...
Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...
Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...
Custom Duty : CAAR declined to entertain an advance ruling application on roasted areca nut classification after finding that the issue had alre...
Goods and Services Tax : Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same issue were already under...
Goods and Services Tax : Karnataka AAR disposed of the application after observing that a request for extension of the ITC availment deadline did not fall ...
Goods and Services Tax : The authority clarified that ITC cannot be claimed on amounts recovered from employees toward canteen facilities. Credit is restri...
Goods and Services Tax : The Gujarat AAR held that Psyllium (Isabgol) Seeds procured from farmers and supplied without drying, freezing, or processing qual...
Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...
Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...
Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...
Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...
Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...
In re Ginni Filament Limited (GST AAR Uttarakhand) In this case applicant sought Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels and AAR held that Wet Baby Wipes, Wet Face Wipes,Bed and Bath Towels and Shampoo Towels are taxable at rate of 18% GST under HSN 3307. […]
Applicant imports various goods/spares, which are supplied on ships and these equipment form an essential part of the ship, and makes the ship sea worthy.
In re The Maharashtra Rajya Sahakri Sang Maryadit (GST AAR Maharashtra) Question :- The Maharashtra Rajya Sahakari Sangh Ltd. conducts education and training programmers through its 13 co-operative training centres and 33 district co-operative boards by charging fees to participants. Maharashtra Rajya Sahakari Sangh Ltd. is not profit making body and doing this activity as […]
In re M.U.N. Agro Industry Pvt. Ltd. (GST AAR Maharastra) Frozen meat of sheep / goat in HDPE gunny bag which do not indicate any information related to weight / number of carcass packed in such bags would tantamount to being as a product not put up in unit container and thus falls under chapter […]
Issue that is raised before us by the applicant is whether the inputs mentioned in Annexure B of the application, which are used for constructing the warships and submarines are forming parts of such warships/submarines and therefore chargeable to reduced tax @ 5% under Sr.No.252 of Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
In re Compo Advice India Private Limited (GST AAR Maharashtra) Whether under which HSN Code our Product Disc Brake Pads to be classified under 6813 or under 8708 as there are different rate charged in both code? The Product i.e. Disc Brake Pads falls under chapter heading 8708 and would be liable to tax @ […]
In re Shree Construction (GST AAR Maharashtra) Q. No. 1 : What Tax rate to be charged by the sub contractor to main contractor on Works Contract Services ( WCS) pertaining to railways original works contract? Answer : The tax rate to be charged by the sub-contractor to the main contractor would be @ 6% […]
In re M/s. North American Coal Corporation India Private limited (GST AAR Maharashtra) 1. Whether liquidated damages that may be awarded to the Applicant by the International Chamber of Commerce (“ICC”) qualifies as a ‘supply’ under the Goods and Services Tax (“GST”) law, thereby attracting the levy of GST ? Answer – The consideration that […]
In re YKK India Private Limited (GST AAR Haryana) 1. The applicant is not eligible to take input tax credit on:- a. GST charged by the Contractor for hiring of buses for transportation of employees. b. GST charged by the Contractor for hiring of cars for transportation of employees? 2. The restriction on ‘Rent a Cab’ […]
In re M/s. Membrane Filters (I) Pvt. Ltd. (GST AAR Maharashtra) What is the rate & HSN code of GST is applicable (after it’s introduction from 1st July 2017) when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground water and eventually lifting it to overhead […]
